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The charges come after a British judge said the police response to the attack in which 30 Britons died was "at best shambolic, at worst cowardly".

Tunisian authorities are said to have arrested a further 14 people in connection with the massacre that also left three Irish citizens dead.

Christine Cullen (right) the widow of Stuart Cullen, outside the Royal Courts of Justice in London, after she gave evidence to inquests into the deaths of 30 BritonsCredit:
Victoria Jones/PA Wire

Another 12 people are under investigation.

Sofian Sliti, a spokesman for judicial counter-terrorism investigations in the country, told the Reuters news agency the guards from the Imperial Hotel in Sousse had been charged with failing to help people in danger in a manner that caused their deaths.

On Tuesday Judge Nicholas Loraine-Smith ruled the British victims of the attack had been killed unlawfully at the conclusion of an inquest in London.

"I mean, the reputation of the country was ruined, tourism was destroyed, also the 30 were our guests.

"They were killed while they were our guests."

Tory MP Andrew Bridgen told the newspaper: "While I have great sympathies for the economic damage done by the attack, for (him) to claim that that damage is greater than the loss of 30 British lives will do nothing to convince people that their security will be taken seriously.

"I call him to retract the statement for the maintenance of Anglo-Tunisian relations."